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Internal Revenue Service Math and Taxpayer Help Act
12/5/2025, 9:52 PM
Summary of Bill HR 998
Bill 119 HR 998, also known as the "Math Error Notification Act of 2021," aims to amend the Internal Revenue Code of 1986 to require the IRS to provide additional information on math and clerical error notices sent to taxpayers.
The bill requires the IRS to include a detailed explanation of the error, the specific mathematical or clerical mistake that was made, and the correction that needs to be made by the taxpayer. This additional information is intended to help taxpayers understand why they received the notice and how to rectify the error.
Furthermore, the bill also requires the IRS to provide taxpayers with a reasonable amount of time to respond to the notice and make the necessary corrections. This is to ensure that taxpayers have the opportunity to address any errors before facing penalties or further enforcement actions. Overall, the Math Error Notification Act of 2021 aims to improve transparency and communication between the IRS and taxpayers when it comes to math and clerical errors, ultimately making the tax process more fair and understandable for all parties involved.
The bill requires the IRS to include a detailed explanation of the error, the specific mathematical or clerical mistake that was made, and the correction that needs to be made by the taxpayer. This additional information is intended to help taxpayers understand why they received the notice and how to rectify the error.
Furthermore, the bill also requires the IRS to provide taxpayers with a reasonable amount of time to respond to the notice and make the necessary corrections. This is to ensure that taxpayers have the opportunity to address any errors before facing penalties or further enforcement actions. Overall, the Math Error Notification Act of 2021 aims to improve transparency and communication between the IRS and taxpayers when it comes to math and clerical errors, ultimately making the tax process more fair and understandable for all parties involved.
Read the Full Bill
Current Status of Bill HR 998
Bill HR 998 is currently in the status of Signed by President since November 25, 2025. Bill HR 998 was introduced during Congress 119 and was introduced to the House on February 5, 2025. Bill HR 998's most recent activity was Became Public Law No: 119-39. as of November 25, 2025
Bipartisan Support of Bill HR 998
Total Number of Sponsors
1Democrat Sponsors
0Republican Sponsors
1Unaffiliated Sponsors
0Total Number of Cosponsors
1Democrat Cosponsors
1Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 998
Primary Policy Focus
TaxationAlternate Title(s) of Bill HR 998
To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Comments
Sponsors and Cosponsors of HR 998
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